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Version date: 2 August 2023 - onwards
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21. Other penalties

(1) Section 1077F of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications:

(a) a reference to the Acts shall be construed as including a reference to this Act;

(b) a reference to tax shall be construed as including a reference to temporary solidarity contribution;

(c) a reference to income, profits or gains shall be construed as a reference to taxable profits;

(d) a reference to a period shall be construed as a reference to a chargeable period;

(e) a reference to a return shall be construed as a reference to a return within the meaning of this Act.

(2) For the purposes of subsection (1), Schedule 29 to the Act of 1997 shall be construed as including a reference to section 8(1) in column 1 of that Schedule.

(3) Sections 1094 and 1095 of the Act of 1997 shall apply to the temporary solidarity contribution, subject to the following modifications:

(a) a reference to the Acts shall be construed as including a reference to this Act;

(b)

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